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HANSEN v. U.S.

No. 00-2035.

248 F.3d 761 (2001)

Doris Alma Lucille HANSEN, Executor of the Estate of Christian C. Hansen, Deceased, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: April 26, 2001.

Attorney(s) appearing for the Case

Brian R. McPhail, argued, Osage, IA, for appellant.

Jonathan S. Cohen, argued, Washington, DC (Donald B. Tobin, on the brief), for appellee.

Before BEAM and MORRIS SHEPPARD ARNOLD, Circuit Judges, and DOTY, District Judge.

DOTY, District Judge.

This case answers the question of first impression as to whether an estate must either pay all disputed assessments or be up to date with its installment payments in order to challenge a determination of the Internal Revenue Service (IRS) as to taxes due. The district court2 agreed with the IRS that the estate had to have all disputed amounts paid or be up to date on any installments, and granted its motion for dismissal...

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